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South Africa
Africa
Lucky Nomads World Index
62.82 / 100
Global rank
#137
Corporate tax
27%
Personal tax
45%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index4.2 / 10
- Affordability Index7.6 / 10
- Entry Ease Index5.7 / 10
- Tax Freedom Index3.0 / 10
- WiFi Index7.3 / 10
- Admin Ease Index6.1 / 10
- Healthcare Index7.0 / 10
- City Comfort Index6.9 / 10
- WeatherComfort Index7.7 / 10
- Banking Index6.9 / 10
- GeoStability Index6.3 / 10
- Justice & Order Index6.0 / 10
- Quality of Life Index5.9 / 10
- Open Society Index7.5 / 10
- Flight Index4.7 / 10
- Environmental Quality Index7.0 / 10
- English Index7.2 / 10
- Wealth Protection Index7.1 / 10
- AI Access Index7.5 / 10
- Economic Openness Index5.6 / 10
- Market Depth Index6.8 / 10
- ClimateShield Index7.4 / 10
Country snapshot
- Capital
- Pretoria
- Population (approx.)
- 63,900,000
- Area (km²)
- 1,221,037 km²
- Currency code (ISO 4217)
- ZAR
- Currency name
- South African rand
- Main airport IATA code
- JNB
- Airport name
- O. R. Tambo International Airport
General facts
- Minimum monthly cost
- From $1,156/month
- Main languages
- Zulu, Xhosa, Afrikaans, English
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .za
- Phone calling code
- +27
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 27%Very highWorldwide
- Marginal PIT (personal income tax)
- 45%Very highWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide taxation of resident companies with extensive participation exemption (Section 10B) on foreign dividends from 10 percent equity holdings. Foreign capital gains exempt on disposal of qualifying foreign subsidiary shares. CFC rules under Section 9D attribute foreign subsidiary income above 50 percent SA shareholding, except for Headquarter Company structures under Section 9I.
Flat 27 percent for years of assessment ending on or after 31 March 2023 (down from 28 percent). Small Business Corporations under Section 12E enjoy progressive rates from 0 to 27 percent capped at R20 million gross income. Special Economic Zone companies under Sections 12R and 12S pay 15 percent until 1 January 2031.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
SA tax residents under the ordinarily resident test or the 91-day plus 915-day physical presence test (Section 1 Income Tax Act 58 of 1962) are taxed on worldwide income. Section 10(1)(o)(ii) exempts the first R1.25 million of foreign employment income for residents working abroad more than 183 days in any 12-month period.
Progressive 18 to 45 percent. The 45 percent top marginal rate applies to taxable income above R1,878,600 for the 2026-2027 tax year (year ending 28 February 2027). No HNWI, non-dom, or remittance regime exists. Capital gains taxed at effective 18 percent for individuals (40 percent inclusion rate at marginal rates).
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Headquarter Company Regime (HQC)
AvailableSouth Africa Headquarter Company regime under Section 9I of the Income Tax Act 58 of 1962, in force since 1 January 2011, designed to attract…
Real Estate Investment Trust (REIT) Regime
AvailableSouth Africa REIT regime under Section 25BB of the Income Tax Act 58 of 1962, effective 1 April 2013, providing flow-through taxation for listed…
Special Economic Zone (SEZ) Regime
AvailableSouth Africa Special Economic Zone regime under Sections 12R and 12S of the Income Tax Act 58 of 1962, in force since 9 February 2016 under the SEZ…
Small Business Corporation (SBC) regime
AvailableSouth Africa Small Business Corporation regime under Section 12E of the Income Tax Act 58 of 1962, providing progressive corporate income tax rates…
Turnover Tax for Micro Businesses
AvailableSouth Africa Turnover Tax for Micro Businesses under the Sixth Schedule and Sections 48 to 48C of the Income Tax Act 58 of 1962, in force since 1…
For individuals
Turnover Tax for Micro Businesses
AvailableSouth Africa Turnover Tax for Micro Businesses under the Sixth Schedule and Sections 48 to 48C of the Income Tax Act 58 of 1962, in force since 1…
You either qualify for South Africa's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for South Africa. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Available
Programmes
South Africa lists several residency and mobility routes across residence by investment, business founder routes, work (employer sponsored), talent (points based), retirement routes, family and dependant routes, and remote work visas. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
8 programmes listed · 8 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Financially Independent Permit
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Business Visa
Work (employer sponsored)
2 programmesEmployer-linked permits and skilled employment passes for hired professionals.
- Available
General Work Visa
- Available
Intra-Company Transfer Work Visa
Talent (points based)
1 programmePoints-based or criteria-driven talent routes for in-demand profiles.
- Available
Critical Skills Work Visa
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Retired Person Visa
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Relative's Visa
Remote work visas
1 programmeRemote work or digital nomad style permits.
- Available
Remote Work Visitor Visa (Digital Nomad Visa)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in South Africa.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- WeatherComfort Index7.7 / 10Comfortable climate year-round
- Affordability Index7.6 / 10Competitive cost of living
- AI Access Index7.5 / 10Strong ai access index
Weakest dimensions
- Tax Freedom Index3.0 / 10
- SafetyShield Index4.2 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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